Would be great when somebody can vote for this idea:
Automated accrual roll-forward | Epicor Ideas Portal
In a table of accrual roll forward , the accruals in the balance sheet are listed in tabular form in order to better understand and evaluate the development of the individual accounts. For this purpose, the accrual roll forward is divided into various types of accruals in accordance with § 266 (3b) of the German Commercial Code (HGB) and is divided into categories, sub-items and deadlines within the balance sheet. The accruals roll forward may be attached to the balance sheet or further edited for internal purposes in order to check accruals for the comming period. I think it is not just a german requirement. Some ERP system like SAP doe already have this also